Ohio Revised Code Search

... unused, or spoiled tax stamps at their net value, and shall refund to wholesale dealers the net amount of state and county taxes paid erroneously or paid on cigarettes that have been sold in interstate or foreign commerce or that have become unsalable, and the net amount of county taxes that were paid on cigarettes that have been sold at retail or for retail sale outside a taxing county. An application for a refu...

...y may determine the extent to which its net cash receipts must be retained for working capital, the acquisition or replacement of fixed assets, and other reasonably foreseeable needs of the business or activity, and the extent to which the remaining net cash receipts are accounted for as principal or income in the trust's general accounting records. If a trustee sells assets of the business or other activity, other t...

...en applicable: (a) The amount of any net operating loss that the taxpayer is entitled to carry forward to a future tax year; (b) The amount of any net operating loss carryforward utilized by the taxpayer in prior years; (c) Any credits granted by the municipal corporation to which the taxpayer is entitled, the amount of such credits, whether the credits may be carried forward to future tax years, and, if the...

... the comptroller of the currency. (P) "Net income" means all income realized or earned less all expenses realized or accrued. (Q) "Paid-in capital" means the aggregate par value of all of a stock state bank's outstanding shares of all classes. (R) "Person" means an individual, sole proprietorship, partnership, joint venture, association, trust, estate, business trust, limited liability company, corporation, or any...

...aid in shares, exceeds the total of its net income for that year combined with its retained net income of the preceding two years. (E) Prior to the declaration of any dividend or distribution the bank has made all required allocations to reserves for losses or contingencies.

...objectives and the resulting aggregate net amount shall be determined initially by a certification of the fiscal officer as and to the extent approved by the financial supervisor. The principal amount of such notes shall not exceed the aggregate net amount needed for such purposes. The aggregate amount of all issues of such notes shall not exceed three times the average of the allocation or apportionment to th...

... to this chapter that defines the term "net worth" for purposes of sections 119.092 and 2335.39 of the Revised Code. The definition shall be designed to permit agencies and courts to apply identical principles in determining whether a party to an adjudication hearing, civil action or appeal of a civil action, or appeal of an adjudication order pursuant to section 119.12 of the Revised Code is an eligible party for pu...

...d on or is to be adjusted according to "net landed weights ", "delivered weights ", "out turn" quantity or quality or the like, unless otherwise agreed the seller must reasonably estimate the price. The payment due on tender of the documents called for by the contract is the amount so estimated, but after final adjustment of the price a settlement must be made with commercial promptness. (B) An agreement described i...

... not submitted to the division within ninety days after the superintendent requests the information in writing, including by electronic transmission or facsimile, the superintendent may consider the application withdrawn. (6) If the division finds that the financial responsibility, experience, and general fitness of the applicant command the confidence of the public and warrant the belief that the business will be...

... in connection with any commodity means net weight. (F) "Correct" as used in connection with weights and measures means conformity with all applicable requirements of sections 1327.46 to 1327.61 of the Revised Code and rules adopted pursuant to those sections. (G) "Reference standards" means the physical standards of the state that serve as the legal reference from which all other standards and weights and measures...

...to have the same status with respect to net indebtedness limitations as, the general obligation bonds that are refunded. (4) Issue sales tax supported or other special obligation securities to fund or refund any outstanding general obligation securities, or revenue or mortgage revenue, sales tax supported, or other special obligation securities previously issued by it for permanent improvements pursuant to authoriza...

... or the provision of directory or internet advertising, including yellow pages, white pages, banner advertising, and electronic publishing; (f) Reimbursement by programmers of marketing costs actually incurred by the video service provider; (g) Advertising revenue, unless a municipal corporation enacts an ordinance or a board of township trustees adopts a resolution that uniformly applies to all video service ...

...r construction equipment. (B) "Current net price" means the price listed in the supplier's price list or catalog in effect at the time the dealer agreement is terminated, less all applicable discounts. (C) "Dealer agreement" means a written or implied contract, sales agreement, or security agreement between a supplier and a dealer that authorizes the dealer to engage in the retail sale and service of farm machine...

...repurchase the inventory at its current net price. In addition, the court shall order the supplier to pay to the dealer interest on the current net price of the inventory, computed pursuant to division (C) of section 1353.02 of the Revised Code, plus any freight charges paid by the dealer, court costs, and reasonable attorney's fees.

... the historic building will result in a net revenue gain in state and local taxes once the building is used. (7) Any other rules necessary to implement and administer this section. (C) The director shall review the applications with the assistance of the state historic preservation officer and determine whether all of the following criteria are met: (1) That the building that is the subject of the applicatio...

...or to pay the authority not less than ninety per cent of the amount by which program fund revenue attributable to investments under the program administrator's investment authority exceeds amounts so applied; (6) Specify the procedures by which the program administrator shall certify immediately to the authority the necessity for the authority to issue tax credit certificates pursuant to contracts entered into unde...

...tions of higher education financed with net proceeds of obligations. (B) The issuing authority shall issue obligations to pay costs of capital facilities for state-supported and state-assisted institutions of higher education pursuant to Section 2n of Article VIII, Ohio Constitution, section 151.01 of the Revised Code, and this section. (C) Net proceeds of obligations shall be deposited into the higher educat...

... correspond to the distribution of the net proceeds of obligations provided in division (C) of this section. (C) Net proceeds of obligations shall be deposited as follows: (1) Seventy-five per cent into the clean Ohio conservation fund created by section 164.27 of the Revised Code; (2) Twelve and one-half per cent into the clean Ohio agricultural easement fund created by section 901.21 of the Revised ...

...nterest, of loans or advances made from net proceeds; (c) Accrued interest received from the sale of obligations; (d) Income from the investment of the special funds; (e) Any gifts, grants, donations, or pledges, and receipts therefrom, available for the payment of debt service; (f) Additional or any other specific revenues or receipts lawfully available to be pledged, and pledged, pursuant to further aut...

...ate," "spreader bar," "fishing guide," "net," "commercial fishing gear," "native wildlife," "gill net," "tag fishing tournament," "tenant," "nonnative wildlife," "reptiles," "amphibians," "deer," "domestic deer," "migratory game bird," "accompany," "all-purpose vehicle," "wholly enclosed preserve," "commercial bird shooting preserve," "wild animal hunting preserve," "wild boar," "feral swine," and "captive white-tail...

...ishing district and other water wherein nets are licensed by law, except that such limitations shall not prohibit any person who was issued an Ohio commercial fishing license in the prior fishing season from being issued, upon satisfaction of the qualifications established in division (C) of this section and proper application, a license of the same type for the current fishing season unless the issuance of such a li...

...No fish shall be driven into any net or device by "plunging," "splashing," "hammering," or by any noise or other disturbances in or out of the water for such purpose in either of the fishing districts of the state.

...ported to the director, or equal to the net proceeds if the securities or other property have been sold, together with interest earned by the state if required to be paid under division (D) of this section. Any person claiming a property interest in unclaimed funds delivered or reported to the state under Chapter 169. of the Revised Code, including the office of child support in the department of job and family servi...

...iary gain or profit and distribution of net earnings. (b) No particular purpose of a corporation has priority over any other purpose of the corporation. (3) A corporation that does not have a beneficial purpose is not required to operate exclusively for profit or distribution of net earnings of the corporation in all instances. (4) To be effective, a beneficial purpose shall be expressly provided in the arti...

... earned surplus of a corporation is the net balance of its net profits, income, gains, and losses from the date of incorporation, except as otherwise provided in this section, or from the latest date on which a deficit in earned surplus was eliminated by application of capital surplus or otherwise, after deducting distributions to shareholders and transfers to stated capital and capital surplus to the extent that suc...